In order to reduce the illegal action of recognizing false business firms, this study use the data of National Tax Administration of Northern Taiwan Province’s business income tax returns、 registered residence data of Business Entity Issuing False Uniform Invoices and the purchasers from 2005 to 2010. To investigate the character and the influence of amended of Reference Table for Fines and Multiples of Punishments with Tobit and Logit model. Our findings indicate that influence character base on industry、number of shareholder、 and leadership’s knowledge or his work experience. Secondly, those firms, business entity issuing false uniform invoices, being increased evidently after amendment, so that the policy to mitigate the fines and punishments have caused unfavorable effect. However, we can’t find significant influence for business to receipt false uniform invoices after amendatory of Reference Table for Fines and Multiples of Punishments.